| 134 Annual Report | 2025-2026 Financials Arohan Financial Services Limited Statement of Cash Flow for the year ended March 31, 2026 (All amounts in ₹ lakhs unless otherwise stated) As per our report of even date attached For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 101248W/W-100022 Nitesh Shetty Manojkumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No 123493 (DIN: 03172919) (DIN: 02385780) Place : Kolkata Place : Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary and Deputy Chief Executive Officer Chief Compliance Officer and Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 21, 2026 Date: May 21, 2026 Year ended March 31, 2026 Year ended March 31, 2025 (A) Cash flows from operating activities Profit before tax 16,341.09 13,808.50 Adjusted for: Depreciation and amortization 717.45 476.72 Depreciation on right of use assets 203.73 208.67 Interest on lease liability (net) 81.93 77.39 Impairment loss allowance on loans 30,842.36 37,402.41 Impairment loss allowance on security receipts (500.00) 2,344.00 Impairment loss allowance on investment (5.00) - Net gain on fair value changes (53.33) - Net gain on derecognition of financial instruments (2,322.37) (1,167.91) Share based payments to employees 1,034.98 760.25 Effective interest rate adjustment for financial instruments (6,008.73) (4,937.02) Interest income (1,28,014.45) (1,41,863.81) Interest on investments and fixed deposits (5,464.04) (8,175.92) Finance cost 49,618.24 59,557.70 Unwinding impact on security deposit 0.19 0.28 Operating profit before working capital changes (43,527.95) (41,508.74) Adjustment in: (Increase)/ decrease in loans (1,63,119.61) 53,316.11 (Increase)/ decrease in trade receivables (515.37) 614.49 Decrease in other financial assets 1,642.44 3,007.03 (Increase) in other non-financial assets (399.80) (444.07) Increase/ (decrease) in trade payables 712.92 (58.29) Increase/ (decrease) in other financial liabilities 75.36 (3,775.30) Increase in provisions 366.11 284.73 (Decrease) in other non-financial liabilities (672.63) (5.94) Cash (used in)/ generated from operating activities (2,05,438.53) 11,430.02 Interest received 1,37,770.28 1,49,437.64 Interest paid (49,492.96) (61,435.69) Income taxes paid (net of refunds) (3,471.67) (4,863.96) Net cash (used in)/ generated from operating activities (A) (1,20,632.88) 94,568.01 (B) Cash flows from investing activities Purchase of property, plant and equipment (780.84) (480.78) Proceeds from sale of property, plant and equipment 1.10 1.04 Interest received on investments and fixed deposits 6,703.59 6,487.65 Proceeds from fixed deposits 9,587.05 14,338.91 Investment in fixed deposits (5,523.76) (4,904.46) Proceeds from redemption of mutual funds 1,70,058.46 - Investment in mutual funds (1,89,299.16) - Proceeds from redemption of Government securities 17,316.60 19,130.71 Purchase of Government securities (15,500.00) (47,380.08) Proceeds from dividend from investments 4.36 12.50 Purchase of intangible assets (4.80) (14.20) Purchase of intangible assets under development (0.13) (71.46) Net cash (used in) investing activities (B) (7,437.53) (12,880.17) (C) Cash flows from financing activities Repayment of debt securities (5,200.00) (19,250.00) Proceeds from borrowings (other than debt securities) 5,24,897.50 2,73,964.74 Repayment of borrowings (other than debt securities) (3,86,858.58) (3,86,373.01) Repayment of subordinated liabilities (15,000.00) - Payment of interest on lease liabilities (80.92) (66.70) Payment of principal on lease liabilities (188.38) (211.37) Net cash generated from/ (used in) financing activities (C) 1,17,569.62 (1,31,936.34) Net increase/ (decrease) in cash and cash equivalents (A+B+C) (10,500.79) (50,248.50) Cash and cash equivalents as at the beginning of the year 43,647.55 93,896.05 Cash and cash equivalents as at the end of the year 33,146.76 43,647.55 Components of cash and cash equivalents: [Refer Note 4] Cash on hand 12.43 11.25 Bank balances and deposits with banks (*) 33,134.33 43,636.30 Cash and cash equivalents considered for cash flow 33,146.76 43,647.55 (*) There are certain restriction placed with banks. The details of restrictions are available in note 4. Note: The Cash Flows from Operating activities are computed under the ‘Indirect Method’ as set out in Ind AS 7, “Statement of Cash Flows.” The accompanying annexures and notes are an integral part of the Financial Statement
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